KPMG's German Tax Monthly is an English-language publication appearing once a month in PDF-format. German Tax Monthly provides useful information regarding the latest tax developments in Germany and focuses on foreign investors. Selected topics which are of interest in the daily business of international companies are summarized in a user-friendly manner.
This issue contains articles on the following topics:
- the Entry Into Force of the General Administrative Regulation for Tax Audits,
- the Judgement of the Federal Tax Court on the Prohibition on Deduction Pursuant to Section 4i Income Tax Act in Conjunction with the Dutch Group Taxation,
- the Judgement of the Federal Tax Court on the Blocking Effect of Art. 9 OECD Model Tax Convention with Respect to the Formal Arm’s Length Principle,
- the Judgements of the Lower Tax Court of Cologne Regarding Interest on Withholding Tax on Dividends under European Law Where the Processing Period is Excessively Long,
- the Guidance on Tax Groups Regarding the Minimum Term of the Profit and Loss Pooling Agreement and Partnerships as Controlling Entities and
- the Update on the CJEU Ruling on Real Estate Transfer Tax in Share Deals.
